S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1513
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced by M. of A. DINOWITZ, BENEDETTO, PAULIN, L. ROSENTHAL, GALEF,
   LUPARDO,  HEVESI,  ENGLEBRIGHT, QUART, STIRPE, OTIS, ABINANTI, COLTON,
   FAHY -- Multi-Sponsored by -- M. of  A.  ABBATE,  J. M. GIGLIO,  GOTT-
   FRIED,  GUNTHER,  McDONOUGH,  PEOPLES-STOKES,  THIELE -- read once and
   referred to the Committee on Environmental Conservation

 AN ACT to amend the environmental conservation law, in relation to  pre-
   installation  review and certification of green roof materials; and to
   amend the tax law, in relation to establishing a green roof  installa-
   tion credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The environmental conservation law is amended by  adding  a
 new section 3-0308 to read as follows:
 § 3-0308. GREEN ROOF PROGRAM, INSPECTION AND CERTIFICATION.
   1.  THE  COMMISSIONER  SHALL  DEVELOP  STANDARDS FOR THE CONSTRUCTION,
 INSTALLATION AND CERTIFICATION OF GREEN ROOFS THAT CAN BE  ELIGIBLE  FOR
 THE  GREEN  ROOF  INSTALLATION  PERSONAL  INCOME  TAX CREDIT PURSUANT TO
 SUBSECTION (W) OF SECTION SIX HUNDRED SIX OF THE TAX LAW.   SUCH  STAND-
 ARDS  SHALL  INCLUDE  CRITERIA FOR INSPECTION AND CERTIFICATION OF GREEN
 ROOF PLANS PRIOR TO INSTALLATION AND INSPECTION AFTER SUCH INSTALLATION.
 SUCH PRE-INSTALLATION CRITERIA FOR CERTIFICATION MAY INCLUDE, BUT NOT BE
 LIMITED TO:  PLANT GROWTH RATE AND DROUGHT TOLERANCE,  APPROPRIATE  ROOT
 SYSTEMS  FOR SUCH GREEN ROOFS, APPROPRIATE PLANT IRRIGATION, NUTRITIONAL
 AND MAINTENANCE REQUIREMENTS, POTENTIAL GENERATION OF ALLERGENS AND  THE
 POSSIBLE  NEED  FOR  REMEDIAL  INDOOR  AIR FILTRATION TO THE SUBJECT AND
 ADJACENT BUILDINGS.  INSPECTION AND CERTIFICATION AFTER INSTALLATION MAY
 INCLUDE, IN ADDITION TO PRE-INSTALLATION CRITERIA, THE TESTING OF RUNOFF
 WATER FOR ENVIRONMENTALLY UNACCEPTABLE LEVELS OF POLLUTANTS.
   2. THE COMMISSIONER MAY DELEGATE TO MUNICIPAL BUILDING INSPECTORS  THE
 DUTIES  TO REVIEW AND APPROVE PLANS AND ISSUE THE CERTIFICATION REQUIRED
 IN SUBDIVISION ONE OF THIS SECTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05325-01-1

 A. 1513                             2
 
   3. FOR PURPOSES OF THIS SECTION:
   A.  "GREEN  ROOF" MEANS ROOFING ON AN ELIGIBLE BUILDING THAT COVERS AT
 LEAST FIFTY PERCENT  OF  SUCH  BUILDING'S  ELIGIBLE  ROOFTOP  SPACE  AND
 INCLUDES (1) A WEATHERPROOF AND WATERPROOF ROOFING MEMBRANE LAYER, (2) A
 ROOT  BARRIER  LAYER,  (3)  IF  APPROPRIATE,  AN  INSULATION  LAYER THAT
 COMPLIES WITH THE STATE ENERGY CONSERVATION  CONSTRUCTION  CODE,  (4)  A
 DRAINAGE  LAYER THAT COMPLIES WITH THE STATE UNIFORM FIRE PREVENTION AND
 BUILDING CODE AND IS  DESIGNED  SO  THE  DRAINS  CAN  BE  INSPECTED  AND
 CLEANED,  (5) A GROWTH MEDIUM, INCLUDING NATURAL OR SIMULATED SOIL, WITH
 A DEPTH OF AT LEAST TWO INCHES, (6) IF THE DEPTH OF THE GROWTH MEDIUM IS
 LESS THAN THREE INCHES, AN  INDEPENDENT  WATER  HOLDING  LAYER  THAT  IS
 DESIGNED TO PREVENT THE RAPID DRYING OUT OF SUCH MEDIUM MAY BE REQUIRED,
 UNLESS  THE  GREEN  ROOF  CONTAINS  A  SUFFICIENT  PERCENTAGE OF DROUGHT
 RESISTANT PLANTS TO SURVIVE, AND (7) A VEGETATION LAYER COVERED BY  LIVE
 PLANTS  SUCH  AS  (I) SEDUM OR EQUALLY DROUGHT RESISTANT AND HARDY PLANT
 SPECIES, (II) NATIVE PLANT  SPECIES,  AND/OR  (III)  AGRICULTURAL  PLANT
 SPECIES.
   B.  "ELIGIBLE  BUILDING"  MEANS  A  RESIDENTIAL  BUILDING OR MIXED-USE
 BUILDING WITH RESIDENTIAL UNITS.
   C. "ELIGIBLE ROOFTOP SPACE" MEANS THE  TOTAL  SPACE  AVAILABLE  ON  AN
 ELIGIBLE BUILDING TO SUPPORT A GREEN ROOF.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (w) to read as follows:
   (W) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
 ER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS  BEGINNING  ON  OR  AFTER
 JANUARY FIRST, TWO THOUSAND TWENTY-THREE AGAINST THE TAX IMPOSED BY THIS
 ARTICLE  FOR  THE  INSTALLATION  OF  A QUALIFIED GREEN ROOF AS CERTIFIED
 PURSUANT TO SECTION 3-0308 OF THE ENVIRONMENTAL  CONSERVATION  LAW.  THE
 AMOUNT OF THE CREDIT SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF
 INSTALLATION  EXPENDITURES,  BUT  SHALL NOT EXCEED THE MAXIMUM CREDIT OF
 FIVE THOUSAND DOLLARS.
   (2) QUALIFIED GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A)  THE  TERM
 "QUALIFIED  GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES FOR
 THE PURCHASE, CONSTRUCTION AND INSTALLATION OF A CERTIFIED  GREEN  ROOF,
 AS  PROVIDED  IN  SECTION  3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW,
 WHICH IS INSTALLED IN CONNECTION WITH RESIDENTIAL PROPERTY OR  MIXED-USE
 PROPERTY, WHICH IS (I) LOCATED IN THIS STATE; (II) WHICH IS OWNED BY THE
 TAXPAYER;  AND (III) WHICH IS USED BY THE TAXPAYER AS HIS OR HER PRINCI-
 PAL RESIDENCE.
   (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES  FOR  PLANT
 MATERIAL,  NATURAL  OR  SIMULATED  SOIL IRRIGATION AND DRAINAGE SYSTEMS,
 ESTABLISHMENT OF ROOT SYSTEMS AND THE LABOR COSTS PROPERLY ALLOCABLE  TO
 ON-SITE  PREPARATION,  ASSEMBLY AND ORIGINAL INSTALLATION, ARCHITECTURAL
 AND ENGINEERING SERVICES, PRE-INSTALLATION CRITERIA FOR INSTALLATION AND
 DESIGNS AND PLANS DIRECTLY RELATED TO THE CONSTRUCTION  OR  INSTALLATION
 OF THE QUALIFIED GREEN ROOF.
   (C)  SUCH  QUALIFIED  EXPENDITURES SHALL NOT INCLUDE INTEREST OR OTHER
 FINANCE CHARGES.
   (3) GREEN ROOF PRE-INSTALLATION CRITERIA. THE TERM  "GREEN  ROOF  PRE-
 INSTALLATION CRITERIA" MAY INCLUDE, BUT NOT BE LIMITED TO, CRITERIA SUCH
 AS  GROWTH  RATE  AND  DROUGHT TOLERANCE OF SELECTED PLANTS, APPROPRIATE
 PLANT IRRIGATION, NUTRITIONAL AND MAINTENANCE  REQUIREMENTS,  GENERATION
 OF  ALLERGENS  AND  THE POSSIBLE NEED FOR REMEDIAL AIR FILTRATION TO THE
 SUBJECT AND ADJACENT BUILDINGS AS PRESCRIBED IN ACCORDANCE WITH  SECTION
 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW.

 A. 1513                             3
 
   (4)  CONDOMINIUM/COOPERATIVE  HOUSING. WHERE A QUALIFIED GREEN ROOF IS
 INSTALLED BY A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUS-
 ING CORPORATION, A TAXPAYER WHO IS A MEMBER OF SUCH ASSOCIATION OR IS  A
 TENANT-STOCKHOLDER  MAY  FOR  THE  PURPOSE  OF  THIS  SUBSECTION CLAIM A
 PROPORTIONATE  SHARE  OF  THE  TOTAL  EXPENSES  AS  EXPENDITURE  FOR THE
 PURPOSES OF THE CREDIT ATTRIBUTABLE TO HIS OR HER PRINCIPAL RESIDENCE.
   (5) MULTIPLE TAXPAYERS. WHERE A QUALIFIED GREEN ROOF IS PURCHASED  AND
 INSTALLED  IN A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS, THE
 AMOUNT OF THE CREDIT ALLOWABLE  UNDER  THIS  SUBSECTION  FOR  EACH  SUCH
 TAXPAYER  SHALL  BE  PRORATED  ACCORDING  TO THE PERCENTAGE OF THE TOTAL
 EXPENDITURE FOR SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
   (6) GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE  EXPENDITURE
 INCURRED  IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF ANY
 FEDERAL, STATE OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH  WAS  USED
 FOR  THE  PURCHASE  AND/OR  INSTALLATION  OF SUCH ROOF AND WHICH WAS NOT
 INCLUDED IN THE FEDERAL GROSS INCOME  OF  THE  TAXPAYER,  SHALL  NOT  BE
 INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
   (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
 SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
 JANUARY  FIRST,  TWO  THOUSAND  TWENTY-THREE, IN WHICH THE GREEN ROOF IS
 INSTALLED.
   (8) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT,  AND  CARRYOVERS
 OF  SUCH  CREDIT,  ALLOWABLE  UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
 SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
 CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
 WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
 TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   §  3. This act shall take effect immediately provided that section one
 of this act shall take effect on the one hundred eightieth day after  it
 shall  have become a law and that section two of this act shall apply to
 taxable years commencing on or after January 1, 2023; provided, however,
 that effective immediately, the addition, amendment and/or repeal of any
 rule or regulation necessary for the implementation of this act  on  its
 effective  date  are authorized and directed to be made and completed on
 or before such effective date.